Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

GST 10 POINT SERIES ON TIME OF SUPPLY OF SERVICES

Goods and Services Tax - GST - By: - Puneet Agrawal - Dated:- 5-11-2016 - TIME OF SUPPLY OF SERVICES Rules for determining time of supply of services are contained in Section 13 of the CGST/ SGST Act. Even for the purpose of determining time of supply of services, made in the course of inter-state trade or commerce, Section 13 of the CGST/ SGST Act would be applied. Section 13 is pari materia to the Point of taxation Rules, 2011 as contained in the service tax law. Time of supply of service shal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

de to the extent covered by such invoice or payment Date of receipt of payment shall be the earlier of the following events: date on which the payment is entered in the books of accounts of the supplier or date on which the payment is credited to his bank account. In case of continuous supply of services, time of supply shall be: Where due date of payment is ascertainable from the contract - date on which payment is liable to be made by the recipient Where due date of payment is not ascertainabl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version